N324190

N324190 February 10, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Deborah Bell HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Bell: In your letter dated February 7, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “Garland Pedestal Decorative Christmas Tree, Item #175281,” which consists of a solid decoration made primarily of resin, in a conical shape, depicting a decorated Christmas tree. The item includes an ornate circular pedestal base and features inset plastic gemstones depicting Christmas tree ball ornaments and lines of beads depicting draped garland. The item measures approximately 5.3" in length x 5.3" in width x 17" in height. This article will be marketed and sold only as a decoration for Christmas. The applicable subheading for the “Garland Pedestal Decorative Christmas Tree, Item #175281,” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division